Constitution

Part III · The Federation of Pakistan · The Majlis-e-Shoora (Parliament)

Procedure with respect to Money Bills

Article 73

Amended by 18th Amendment (2010)

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English · authoritative

1[(1)

Notwithstanding anything contained in Article 70, a Money Bill shall originate in the National Assembly:

Provided that simultaneously when a Money Bill, including the Finance Bill containing the Annual Budget Statement, is presented in the National Assembly, a copy thereof shall be transmitted to the Senate which may, within fourteen days, make recommendations thereon to the National Assembly.]

2[(1A)

The National Assembly shall consider the recommendations of the Senate and after the Bill has been passed by the Assembly with or without incorporating the recommendations of the Senate, it shall be presented to the President for assent.]

3* * * * * * *

(2)

For the purposes of this Chapter, a Bill or amendment shall be deemed to be a Money Bill if it contains provisions dealing with all or any of the following matters, namely:–

(a)

the imposition, abolition, remission, alteration or regulation of any tax;

(b)

the borrowing of money, or the giving of any guarantee, by the Federal Government, or the amendment of the law relating to the financial obligations of that Government;

(c)

the custody of the Federal Consolidated Fund, the payment of moneys into, or the issue of moneys from, that Fund;

(d)

the imposition of a charge upon the Federal Consolidated Fund, or the abolition or alteration of any such charge;

(e)

the receipt of moneys on account of the Public Account of the Federation, the custody or issue of such moneys;

(f)

the audit of the accounts of the Federal Government or a Provincial Government; and

(g)

any matter incidental to any of the matters specified in the preceding paragraphs.

(3)

A Bill shall not be deemed to be a Money Bill by reason only that it provides–

(a)

for the imposition or alteration of any fine or other pecuniary penalty, or for the demand or payment of a licence fee or a fee or charge for any service rendered; or

(b)

for the imposition, abolition, remission, alteration or regulation of any tax by any local authority or body for local purposes.

(4)

If any question arises whether a Bill is a Money Bill or not, the decision of the Speaker of the National Assembly thereon shall be final.

(5)

Every Money Bill presented to the President for assent shall bear a certificate under the hand of the Speaker of the National Assembly that it is a Money Bill, and such certificate shall be conclusive for all purposes and shall not be called in question.

Urdu · official translation (2018)

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Amendment notes (3)›
  1. 1Substituted by the Constitution (Eighteenth Amdt.) Act, 2010 (10 of 2010), section 25, for “clause (1)”.
  2. 2New clause (1A) ins. ibid.
  3. 3Existing clause (1A) stands omitted as consequence of the (Eighteenth Amdt.) Act, 2010 (10 of 2010), see section 2.

How to cite

In a petition
Article 73 of the Constitution
With heading
Article 73 of the Constitution (Procedure with respect to Money Bills)
In full
Article 73, Constitution of the Islamic Republic of Pakistan, 1973

English text as amended up to 21 November 2025 (27th Amendment), published by Ministry of Law and Justice / National Assembly of Pakistan. The English text is authoritative. Official PDF, page 65